Jobsinlaw.ca is Canada’s go-to legal career site. By matching employers and recruiters with legal professionals, www.jobsinlaw.ca provides a cost-effective recruitment solution. Law firms, in-house legal departments and public sector organizations across Canada can find lawyers, legal professionals or legal support staff at all levels of qualification with jobsinlaw.ca.

The Lexpert CCCA Corporate Counsel Directory & Yearbook is a joint endeavour of the Canadian Corporate Counsel Association and Lexpert. It provides the most extensive listing of corporate counsel in Canada.

Whether your matter is to do with criminal, family, employment, property, or immigration law, FindLaw.ca’s Lawyer Directory will help you connect with the right lawyers to help you with your legal issues.

The Canadian Legal Lexpert Directory comprises the results of an extensive peer survey. This comprehensive guide to legal talent in Canada identifies both leading lawyers and law firms from across the country.

Innovatio Awards celebrate in-house counsel, both individuals and teams, who have found ways to show leadership by becoming more efficient, innovative and creative in meeting the needs of their organizations within the Canadian legal markets

Presented by Lexpert, the prestigious Rising Stars Awards Gala honours winners from across Canada and welcomes law firm and in-house leaders and distinguished guests to celebrate and network with others who are at the top of the legal profession

The Canadian Dealmakers honour companies and individuals whose M&A transactions have significantly impacted their industry through innovation and growth; establishment of best practices; enhancement of customer needs and products; and creation of value

The Canadian Legal Lexpert Directory comprises the results of an extensive peer survey. This comprehensive guide to legal talent in Canada identifies both leading lawyers and law firms from across the country.

The Lexpert CCCA Corporate Counsel Directory & Yearbook is a joint endeavour of the Canadian Corporate Counsel Association and Lexpert. It provides the most extensive listing of corporate counsel in Canada.

Tax Court of Canada

Tax

Income tax

Tax credits

Taxpayer failed to provide evidence or opinion on how values could be extrapolated back to decade ago

Taxpayer donated 21 bottles of wine made up of different labels and vintages to two charities and charities appraised fair market value of bottles at $22,600 over decade ago. None of wines were available at Liquor Control Board of Ontario (LCBO). Canada Revenue Agency (CRA) reassessed taxpayer and assigned value of $4,700, which represented about 20 per cent of amounts receipted by charities. Taxpayer’s expert calculated, based on global wine seller’s 2016 prices, that prices for wines were $5,500 and CRA’s expert valued known sales based on wine auctions available to taxpayer as resident in Ontario, over decade ago, at $2,650. Taxpayer appealed. Appeal dismissed. Critical problem with taxpayer’s expert’s valuation was that she did not provide evidence or opinion on how her values could be extrapolated back to decade ago. Since Ontario had actual, lawful and available real markets in which resident wanting to obtain as high price as possible for bottle of wine could participate, there was no need to consider creating proxy marketing to evaluate value of bottles of wine. CRA’s expert evidence was from completed auction sales at single large U.S. consignment auction house, and this amount was far inferior to values used by CRA in reassessments. Accordingly, appeal had to be dismissed, as CRA could not be ordered to reassess using lower value than used in reassessments.